At March $31$ Streuling Enterprises, a merchandising firm, had an inventory of $41,500$ units, and it had accounts receivable totaling $$88,500.$ Sales, in units, have been budgeted as follows for the next four months:

$\backslash$table$[[$April$,62,800],[$May$,78,500],[$June$,94,200],[$July$,85,900]]$

Streuling's board of directors has established a policy to commence in April that the inventory at the end of each month should contain $40\%$ of the units required for the following month's budgeted sales. The selling price is $$9\mathrm{.}0$ per unit. One$-$third of sales are paid for by customers in the month of the sale, the balance is collected in the following month.

Required:

a$.$ Prepare a merchandise purchases budget showing how many units should be purchased for each of the months April, May, and June.

b$.$ Prepare a schedule of expected cash collections for each of the months April, May, and June.

Complete this question by entering your answers in the tabs below.

Required A

Prepare a merchandise purchases budget showing how many units should be purchased for each of the months April, May, and June.

Note: Do not round your intermediate calculations. Round your final answers to the nearest whole number.

$\backslash$table$[[,$April,May,June$],[$Budgeted unit sales,,,$],[,,,],[$Total needs,,,$],[,,,],[$Total disbursements,,,$]]$